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V1469-23 31 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Obligation to issue a credit note in operations subject to the reverse charge mechanism

The DGT states that if passive investment applies, no tax repercussion rectification is required.

The question raised

Question posed: Whether the taxpayer, following a price reduction of the pack sold to its customers, must issue a credit note under the reverse charge mechanism.

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